As you are aware, GASB 68 established standards for measuring and recognizing pension liabilities, deferred inflows and outflows of resources and expenses for fiscal years beginning after June 15, 2014.
STRS Ohio is pleased to provide employers with 2014 Audited Schedules of Employer Allocations and Pension Amounts by Employer and related notes. These documents can be found by logging in to Employer Self Service (ESS) and clicking on the “GASB 68 Documents” link in the Application Menu.
For ease of employer reference, unaudited individual employer GASB 68 Schedule of Pension Amounts for 2014 can also be found in ESS. Other reference materials, including a deferred inflow and outflow amortization template and sample journal entries, will be available later this week in the GASB Resources section of our website.
If you have questions, please contact the STRS Ohio Employer Reporting Department toll-free at 888‑535‑4050.